To be fair, the 1984 Apple commercial didn't exactly make much sense at first either. Not that I'm saying this ad is by any stretch of the imagination in the same league.
To be completely honest, I think the best thing M$ can do for itself is disassociate itself with Vista as much as possible, and look to the "future". Lets face it, Vista was terrible, everyone knows it, including Bill Gates. The quicker they can distance themselves from it and move on the better the company will be.
However, I still think that M$ will continue to make the same mistake, and that is not to innovate enough or properly. That is where Apple has succeeded time and time again. They've innovated and taken risks with new things that may or may not succeed. They've had incredible luck/success, mainly because they've got smart people there and they listen to them.
In the end, Steve Jobs said it right: "We want to let go of this notion that for Apple to win, Microsoft has to lose". A better Microsoft makes better competition for Apple, makes a better Apple. Which is better for all of us
